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Practical Manual of Companies 2020.

Calculation of the taxable base by the objective assessment method

1. Calculation of the tax base of the activities covered by the special regime

Regulation: Articles 114.1 to 3 LIS

The entities covered by this special regime will determine the part of the tax base that corresponds to the exploitation, ownership or technical and crew management of the vessels that meet the requirements detailed in the previous section, applying the following scale to the net registered tons of each of said vessels:

Net Register TonsDaily amount per 100 tons
euros
Between 0 and up to 1,000 0.90 euros
Between 1,001 and up to 10,000 0.70 euros
Between 10,001 and up to 25,000 0.40 euros
From 25,001 0.20 euros

Note: To apply the scale, the days of the tax period in which the vessels are available to the taxpayer or in which technical and crew management have been carried out will be taken, excluding the days in which they are not operational as a result of ordinary repairs. or extraordinary.

The part of the tax base that is determined by applying this scale:

  • It will include the income derived from the pilotage, towing, mooring and unmooring services , provided to the vessel assigned to this regime, when the vessel is used by the entity itself, as well as the loading, unloading, stowage and unstowing services related to the ship's cargo transported on it, provided that they are invoiced to the transport user and are provided by the entity itself. entity or by a third party not linked to it.

  • In it the positive or negative income that becomes evident as a consequence of the transfer of a vessel affected by it will be considered integrated ##1## this regime, provided that they are not vessels whose ownership was already held when this special regime was accessed or used vessels acquired once its application began.

  • It may not be compensated (except for the income generated in the transfer of vessels whose ownership was already held when this special regime was accessed or of used vessels acquired once its application began) , with negative tax bases derived from the rest of the activities of the shipping entity, neither from the current year nor from previous ones, nor with the tax bases pending compensation at the time of application of the regime.

The application of this regime must cover all of the applicant's vessels that meet the requirements of said regime, and the vessels that acquire, lease or manage after authorization , provided they meet said requirements.

Vessels taken on charter ## may also benefit from this regime ## , provided that the sum of their net tonnage does not exceed 75 percent percent of the total fleet of the entity or, where applicable, of the tax group subject to the regime. In the case of entities that pay taxes in the tax consolidation regime, the request must refer to all the entities of the tax group that meet the requirements of article 113 of the LIS.

Case of transfer of vessels whose ownership was already held when the special regime was accessed or of used vessels acquired once its application began.

In these cases, you must proceed as follows:

  • In the first financial year in which the regime is applicable, or in which the used vessels have been acquired, an unavailable reserve will be allocated for an amount equivalent to the positive difference between the value normal market value and the net book value of each of the vessels affected by this rule, or said difference will be specified, separately for each of the vessels and during all the years in which the ownership of the same is maintained, in the memory of its annual accounts .

    In the case of vessels acquired through an operation to which the special regime for mergers, spin-offs, contributions of assets and exchange of securities has been applied (Chapter VII of Title VII of the LIS), the net book value will be determined based on the acquisition value for which it appears in the accounting of the transferring entity.

  • The breach of the obligation not to provision of the reservation or of the obligation to mention in the report It will constitute a serious tax violation, punishable by a fine of 5 percent of the amount of the aforementioned difference.

  • The amount of the aforementioned positive reserve , together with the positive difference existing on the date of the transfer between the tax and accounting amortization of the sold vessel, will be added to the base taxable amount determined using the scale detailed above when the aforementioned transfer has occurred.

    The same procedure will be followed if the vessel is transferred , directly or indirectly, on the occasion of an operation to which the special regime for mergers applies. spin-offs, contributions of assets and exchange of securities (from Chapter VII of Title VII of the LIS).

2. Calculation of the tax base of the rest of the activities not covered by the special regime

Regulation: Article 114.4 LIS

The determination of the part of the tax base that corresponds to these activities will be carried out by applying the general tax regime, taking into account exclusively the income from said activities.

This part of the tax base will be made up of all income that does not come from activities covered by the regime, of the expenses directly related to obtaining the themselves, as well as for the part of the general administration expenses that proportionally correspond to the business figure generated

In the case of dredging activity , this part of the tax base will include the income from that activity not covered by the special regime.